The Resource Advocate General publishes Opinion in "Thin Cap GLO" case
Advocate General publishes Opinion in "Thin Cap GLO" case
Resource Information
The item Advocate General publishes Opinion in "Thin Cap GLO" case represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Advocate General publishes Opinion in "Thin Cap GLO" case represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In a case involving disputes over cross-border financing, the Advocate General of the European Court of Justice published his opinion on 29 June 2006. The disputes centre on the UK's thin capitalisation rules, which seek to limit the extent to which a UK member of a group of companies can be debt-financed by a fellow group company based overseas. This article discusses the opinion and explains the rules and background to this case
- Language
- eng
- Label
- Advocate General publishes Opinion in "Thin Cap GLO" case
- Title
- Advocate General publishes Opinion in "Thin Cap GLO" case
- Language
- eng
- Summary
- In a case involving disputes over cross-border financing, the Advocate General of the European Court of Justice published his opinion on 29 June 2006. The disputes centre on the UK's thin capitalisation rules, which seek to limit the extent to which a UK member of a group of companies can be debt-financed by a fellow group company based overseas. This article discusses the opinion and explains the rules and background to this case
- Citation source
- In: Tax planning international transfer pricing. - London. - Vol. 7 (2006),
- http://library.link/vocab/creatorName
- Musgrave, E
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- thin capitalization
- transfer pricing
- group of companies
- financing
- debt capital
- Label
- Advocate General publishes Opinion in "Thin Cap GLO" case
- Label
- Advocate General publishes Opinion in "Thin Cap GLO" case
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Advocate-General-publishes-Opinion-in-Thin-Cap/eb77w8fnK6k/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Advocate-General-publishes-Opinion-in-Thin-Cap/eb77w8fnK6k/">Advocate General publishes Opinion in "Thin Cap GLO" case</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Advocate-General-publishes-Opinion-in-Thin-Cap/eb77w8fnK6k/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Advocate-General-publishes-Opinion-in-Thin-Cap/eb77w8fnK6k/">Advocate General publishes Opinion in "Thin Cap GLO" case</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
